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🇵🇱 Poland: payroll law changes

2 tracked changes · Europe · sources last checked 1 October 2026

Statutory and legislative payroll changes in Poland, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.

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Minimum wage rises to 4,806 zł

Effective 1 Jan 2026

Under the Council of Ministers regulation of 11 September 2025, the minimum monthly wage from 1 January 2026 is 4,806 zł and the minimum hourly rate is 31.40 zł.

For the employer

  • Raise any employee below 4,806 zÅ‚ a month (or 31.40 zÅ‚ an hour where the hourly minimum applies) from January 2026.

For the employee

  • Minimum-wage workers receive the increase automatically.

Source: Zielona Linia (gov.pl) - Wynagrodzenie minimalne w 2026 · Last verified 1 October 2026

Recruitment pay transparency in force; full pay transparency law not before 2027

Effective 24 Dec 2025

Labour Code recruitment transparency requirements have applied since 24 December 2025. The full law implementing Directive 2023/970 (revised draft of 4 May 2026) will enter into force 6 months after publication, no earlier than early 2027.

For the employer

  • Apply recruitment-stage pay transparency rules now and prepare pay structures and gender pay gap reporting for 2027.

Source: SD Worx - Jawność wynagrodzeÅ„ dopiero od 2027 roku · Last verified 1 October 2026

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